Princess Company publishes a monthly fashion magazine, Tiara. Subscriptions to the magazine cost $30 per year. During October 2022, Princess sells 12,000 subscriptions beginning with the November issue. Princess prepares financial statements quarterly and recognizes subscription revenue earned at the end of the quarter. The company uses the accounts Unearned Subscription Revenue and Subscription Revenue. Prepare the adjusting entry at March 31,2023 , to record sales revenue recognized in the first quarter of 2023. (LIst deblt entry before credlt entry. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credlt account tltles are automaticolly indented when the amount is entered. Do not indent manually.)